Exhibit 23.1

            Consent of Independent Registered Public Accounting Firm

Penn Federal Savings Bank 401(k) Employee Stock Ownership Plan Trustees

We consent to the  incorporation  by reference  in  Registration  Statement  No.
333-90822 on Form S-8 of PennFed  Financial  Services,  Inc. of our report dated
December  22, 2006,  relating to the  financial  statements  of the Penn Federal
Savings Bank 401(k)  Employee  Stock  Ownership  Plan (formerly the Penn Federal
Savings Bank 401(k)  Plan) as of June 30, 2006 and 2005,  and for the years then
ended, and supplemental  schedule of assets (held at end of year) as of June 30,
2006,  which  report  appears in the Annual  Report on Form 11-K of Penn Federal
Savings Bank 401(k) Employee Stock Ownership Plan.

Our report  refers to the merger of the Penn  Federal  Savings  Bank 401(k) Plan
with  the  PennFed  Financial  Services,  Inc.  Employee  Stock  Ownership  Plan
effective July 1, 2005 and the  preparation  of the financial  statements on the
liquidation basis of accounting.


/s/ KPMG LLP

Short Hills, New Jersey
December 22, 2006





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